# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4302-131/art-1` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4302-131/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1 **第一項** この政令は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4302-131/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1 This Cabinet Order comes into effect on April 1, 2018; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中所得税法施行令第一条の二の改正規定、同令第二条の三第二項第二号の改正規定、同令第百七十条の三第二項第二号の改正規定、同令第二百二十二条の二第一項第二号ロの改正規定、同令第二百二十五条の二の改正規定、同令第二百二十五条の五第三号の改正規定、同令第二百七十九条第二号の改正規定、同令第二百八十二条第三号の改正規定、同令第二百九十二条の九第二項第一号の改正規定、同令第三百四条の改正規定及び同令第三百三十条第四号の改正規定並びに次条並びに附則第十五条及び第十六条の規定　平成三十一年一月一日 suppl-4302-131/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-1 the provisions of Article 1 amending Article 1-2 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 2-3, paragraph (2), item (ii) of that Order, the provisions amending Article 170-3, paragraph (2), item (ii) of that Order, the provisions amending Article 222-2, paragraph (1), item (ii), (b) of that Order, the provisions amending Article 225-2 of that Order, the provisions amending Article 225-5, item (iii) of that Order, the provisions amending Article 279, item (ii) of that Order, the provisions amending Article 282, item (iii) of that Order, the provisions amending Article 292-9, paragraph (2), item (i) of that Order, the provisions amending Article 304 of that Order and the provisions amending Article 330, item (iv) of that Order, and the provisions of the following Article and of Articles 15 and 16 of the Supplementary Provisions: January 1, 2019; machine translation, not official **二** 第一条中所得税法施行令第百八十二条の二第六項の改正規定（「消費税法」を「消費税に関する法令」に改める部分に限る。）及び附則第十一条第二項の規定　令和元年十月一日 suppl-4302-131/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-2 the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax") and the provisions of Article 11, paragraph (2) of the Supplementary Provisions: October 1, 2019; machine translation, not official **三** 第一条中所得税法施行令の目次の改正規定（「第二百二十一条」を「第二百二十条の二」に改める部分に限る。）、同令第一条第二項の改正規定、同令第十一条第二項及び第十一条の二第二項の改正規定、同令第百六十七条の三の改正規定、同令第百六十七条の四第二号の改正規定、同令第百六十七条の五の改正規定、同令第二百五条第一項の改正規定、同令第二編第三章中第二百二十一条の前に一条を加える改正規定、同令第二百五十八条の改正規定（同条第三項第一号に係る部分を除く。）、同令第二百九十二条の六の次に一条を加える改正規定、同令第三百条（見出しを含む。）の改正規定並びに同令第三百六条の二（見出しを含む。）の改正規定並びに附則第三条、第九条、第十三条、第十八条、第十九条、第二十八条及び第二十九条の規定　令和二年一月一日 suppl-4302-131/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-3 the provisions of Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Article 221" to "Article 220-2"), the provisions amending Article 1, paragraph (2) of that Order, the provisions amending Article 11, paragraph (2) and Article 11-2, paragraph (2) of that Order, the provisions amending Article 167-3 of that Order, the provisions amending Article 167-4, item (ii) of that Order, the provisions amending Article 167-5 of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article before Article 221 in Part II, Chapter III of that Order, the provisions amending Article 258 of that Order (excluding the portion pertaining to paragraph (3), item (i) of that Article), the provisions adding one Article after Article 292-6 of that Order, the provisions amending Article 300 of that Order (including the caption) and the provisions amending Article 306-2 of that Order (including the caption), and the provisions of Articles 3, 9, 13, 18, 19, 28 and 29 of the Supplementary Provisions: January 1, 2020; machine translation, not official **四** 次に掲げる規定　令和二年十月一日 suppl-4302-131/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4 the following provisions: October 1, 2020; machine translation, not official **イ** 第一条中所得税法施行令第三百十九条第三号の改正規定、同令第三百十九条の二の改正規定、同令第三百十九条の四の改正規定及び同令第三百十九条の十一の改正規定 suppl-4302-131/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4/sub-1 the provisions of Article 1 amending Article 319, item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2 of that Order, the provisions amending Article 319-4 of that Order and the provisions amending Article 319-11 of that Order; machine translation, not official **ロ** 第二条の規定及び附則第二十七条の規定 suppl-4302-131/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4/sub-2 the provisions of Article 2 and the provisions of Article 27 of the Supplementary Provisions; machine translation, not official **五** 次に掲げる規定　令和五年十月一日 suppl-4302-131/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5 the following provisions: October 1, 2023; machine translation, not official **イ** 第一条中所得税法施行令第百八十二条の二第六項の改正規定（「消費税法」を「消費税に関する法令」に改める部分を除く。）並びに附則第十一条第一項、第三項及び第四項、第三十条並びに第三十一条の規定 suppl-4302-131/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5/sub-1 the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (excluding the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax"), and the provisions of Article 11, paragraphs (1), (3) and (4), Article 30 and Article 31 of the Supplementary Provisions; machine translation, not official **ロ** 第三条の規定 suppl-4302-131/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5/sub-2 the provisions of Article 3; machine translation, not official **六** 第一条中所得税法施行令第七十二条第一項第三号の改正規定、同令第八十二条の二第一項第十二号の改正規定、同令第三百十九条の六第一項第三号の改正規定及び同令第三百十九条の十二（見出しを含む。）の改正規定並びに附則第五条、第六条及び第二十条の規定　厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律（平成三十年法律第三十一号）の施行の日 suppl-4302-131/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6 the provisions of Article 1 amending Article 72, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 82-2, paragraph (1), item (xii) of that Order, the provisions amending Article 319-6, paragraph (1), item (iii) of that Order and the provisions amending Article 319-12 of that Order (including the caption), and the provisions of Articles 5, 6 and 20 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 31 of 2018). machine translation, not official --- ## Cites - suppl-4302-131/art-1/par-1/item-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4302-131/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-2 - suppl-4302-131/art-1/par-1/item-1: 附則第十五条 → 所得税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4302-131/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-15 - suppl-4302-131/art-1/par-1/item-1: 第十六条 → 所得税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4302-131/art-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-16 - suppl-4302-131/art-1/par-1/item-2: 附則第十一条第二項 → 所得税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4302-131/art-11/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-2 - suppl-4302-131/art-1/par-1/item-3: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4302-131/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-3 - suppl-4302-131/art-1/par-1/item-3: 第九条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4302-131/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-9 - suppl-4302-131/art-1/par-1/item-3: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4302-131/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-13 - suppl-4302-131/art-1/par-1/item-3: 第十八条 → 所得税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4302-131/art-18 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-18 - suppl-4302-131/art-1/par-1/item-3: 第十九条 → 所得税法施行令 附則第十九条 (Supplementary Provisions, Article 19), suppl-4302-131/art-19 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-19 - suppl-4302-131/art-1/par-1/item-4/sub-2: 附則第二十七条 → 所得税法施行令 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4302-131/art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-27 - suppl-4302-131/art-1/par-1/item-5/sub-1: 附則第十一条第一項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4302-131/art-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-1 - suppl-4302-131/art-1/par-1/item-5/sub-1: 第三項 → 所得税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4302-131/art-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-3 - suppl-4302-131/art-1/par-1/item-5/sub-1: 第四項 → 所得税法施行令 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4302-131/art-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-4 - suppl-4302-131/art-1/par-1/item-6: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4302-131/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-5 - suppl-4302-131/art-1/par-1/item-6: 第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4302-131/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-6 - suppl-4302-131/art-1/par-1/item-6: 第二十条 → 所得税法施行令 附則第二十条 (Supplementary Provisions, Article 20), suppl-4302-131/art-20 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-20 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（退職手当等とみなす一時金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-5/par-1 - 所得税法施行令 附則第六条第一項（公的年金等とされる年金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-6/par-1 - 所得税法施行令 附則第二十条第一項（公的年金等の金額から控除する金額の調整に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-20/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-131, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-132, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06